1) break even point (BEP) and margin of safety (MoS) for third quarter

EL Zaim is involved in producing and selling a single product. Price and cost data regarding the product for the year 2020 are as follows: RM Selling price per unit 95.00 Variable cost per unit :- Direct material 30.00 Direct Factory Wages 20.00 Variable Overhead Cost 10.40 Annual fixed costs :- Factory Rental 60,000 Manufacturing overhead 55,000 Other Fixed Cost 26,168 Sales unit for the third quarter of 2020 are as follows: July August September Sales (unit) 500 550 570 c. For the third quarter of 2020, calculate the BREAK EVEN POINT in units. 2 point (Please state your answer to the nearest whole number). *